Results 141 to 150 of about 1,889 (201)
Innominate Artery Translocation with Hemiarch Replacement Strategy for Acute Type A Aortic Dissection: a Single-Center Study. [PDF]
Aorta (Stamford)Phothikun A +4 more
europepmc +1 more source
Genetic Overlap of Thoracic Aortic Aneurysms and Intracranial Aneurysms. [PDF]
Genes (Basel)Changez MIK +7 more
europepmc +1 more source
Art. 7 and 8 ATAD - The CFC rules of the ATAD in the light of the freedoms of the TFEU
, 2019 openaire +1 more source
Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg [PDF]
Intertax, 2022 This article examines the implementation of the Anti-Tax Avoidance Directive (ATAD) in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. It does so in an analytical and critical manner by going through all ATAD anti-avoidance provisions and examining the way they were ...
PANTAZATOU, Aikaterini
core +4 more sources
Critical Review Of The Atad Implementation: The Implementation of the ATAD in Italy [PDF]
Intertax, 2022 The objective of the present contribution is to pinpoint the specificities of the Anti-Tax Avoidance Directive (ATAD) implementation rules in Italy, with a particular regard to the exercise of the different options provided by the Directive. That implementation has mainly taken the form of amendments to existing provisions (re Controlled foreign ...
Arginelli Paolo
core +3 more sources
The transposition of the ATAD into the Greek tax law [PDF]
, 2020 The study focuses on the transposition of the “ATAD” into the Greek tax law, following the enactment of L.4607/2019, applicable for income and expenses derived from tax years as starting on 1 January 2019 and onwards. The analysis will indicate how the ATAD anti-abuse provisions were incorporated in the Greek tax legislation and how the new rules are ...
Savvaidou, Katerina +1 more
openaire +2 more sources
, 2020 This short chapter analyses the relationship between the interest limitation rules laid down in the Anti-Tax Avoidance Directive (ATAD) and the Proposed Directive on a Common Corporate Tax Base (CCTB). Both are substantially congruent with very few differences in their content. Nevertheless, there are several aspects of the relationship between the two
HASLEHNER, Werner
openaire +2 more sources
MBB. Belastingbeschouwingen, 2018 De bepaling inzake exitheffingen van art. 5 ATAD 1 maakt het onderwerp uit van deze bijdrage. Naast een analyse van art. 5 ATAD 1 en de relatie daarvan met het primaire Unierecht, wordt ook ingegaan op de implementatie in de Nederlandse wetgeving.
Potgens, F.P.G.
openaire +2 more sources